Quick answer
Not yet. Partnerships will join MTD for Income Tax at a later date that HMRC hasn’t set. Your share of partnership profit doesn’t count towards your own qualifying income. But if you also have a sole trade or rental income, that can still put you in MTD.
Partnerships themselves
HMRC has said partnerships will need to use MTD for Income Tax in the future, and will set out the timeline later. Until then, partnerships carry on filing partnership returns as now.
Your partnership share
Your share of profit from a partnership doesn’t count towards your qualifying income. You still report it on your tax return or final declaration as usual.
If you also have other income
A partner who also has their own sole trade or rental income is assessed on that income alone. For example, a partner with £90,000 of partnership profit and £35,000 of rent has qualifying income of £35,000.